Separation, divorce, dissolution of civil partnership and civil annulment


If you and your spouse or civil partner separate on a permanent basis, tax issues may arise.

You should notify your Revenue office as soon as possible if you:

  • separate
  • divorce
  • dissolve your civil partnership
  • or
  • have your marriage annulled.

If you are legally separated, you should provide:

  • the date of separation
  • a copy of any legal separation, divorce, dissolution or civil annulment documents
  • and
  • copies of any court orders made in relation to maintenance payments.

If you are not legally separated, you should provide: 

  • the date of separation (and state if it is likely to be permanent)
  • details of any payments from the Department of Social Protection (DSP), including the type of payment and the amount
  • and
  • details of payment arrangements (if there is a mortgage on the family home).

If you have children, you may be eligible for the Single Person Child Carer Credit (SPCCC).

Next: Year of separation, divorce or dissolution of civil partnership